1. This writ petition has been filed challenging the impugned order of the first respondent, dated 27.12.2010, directing the petitioner to furnish a bond for Rs.1 crore and a bank guarantee for a sum of Rs.65,00,000/-, in favour of the first respondent, for the provisional release of the vehicle in question.

2. The petitioner has stated that he had purchased the Maserati Car, bearing Registration No.MP-09-CD-9399, by way of a sale letter, dated 16.7.2010, from one

Imtiaz N.Khatri. He had also submitted that he had paid the differential duty amount of Rs.52,02,233/-, demanded by the Directorate of Revenue Intelligence, Ahmedabad.

3. The main contention of the learned counsel appearing for the petitioner is that, under Section 28(1) of the Customs Act, 1962, it is only the original importer of the vehicle, who would be liable to pay the differential duty, if any. Therefore, it is not open to the respondents to demand the payment of differential duty from the petitioner.

4. In the counter affidavit filed on behalf of the first respondent it had been submitted that the Maserati Car, which is the vehicle in question, had been imported by one Clifford Annette, in the year, 200